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2018 (1) TMI 570 - CESTAT NEW DELHIPenalty u/s 112(b)(ii) of the CA, 1962 - differential amount of CVD paid on being pointed out - Held that: - in view of the fact that the differential duty along with interest was paid before initiation of the show cause proceedings and such amount was appropriated into the Government account in the adjudication order, penalties cannot be imposed in absence of any specific substantiation by the Revenue with regard to the involvement of the appellant in the fraudulent activity - penalty set aside - appeal allowed - decided in favor of appellant.
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